40 results for “capital gains”+ Section 40A(3)clear
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In the result, all the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri Chandra Poojari & Smt. Beena Pillai
section 40A (3) of the Act u/s 143(3) r.w.s 153A. On an appeal by assessee before Ld.CIT (A), we note that assessee challenged only disallowances made by Ld.AO, under the head capital gains